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["附件1"]
["纳税缴费信用评价指标和评价方式"]
["经营主体信用基本信息","基础信息","税务登记信息：经营主体名称，统一社会信用代码，注册地址，经营地址……"]
[null,null,"人员信息：法定代表人（姓名+身份证号），财务负责人（姓名+身份证号），出纳（姓名+身份证号），办税员（姓名+身份证号）等从税收征管、可信身份系统等信息系统采集的涉税人员身份信息"]
[null,null,"经营信息：XX年度经营收入合计XX元，已缴税费款合计XXX元（其中：增值税XX元，消费税XX元，……）"]
[null,"纳税缴费信用历史记录","纳税缴费信用记录（比如：2022年，2023年，……）"]
[null,null,"纳税评估、大企业税务审计、反避税调查、税务稽查无问题年份（比如：2022年、2023年、……）"]
[null,null,"相关部门信用最高级别\n（比如：2022年：海关XX，市场监管XX，环保XX，银行XX……；2023年：海关XX，市场监管XX，环保XX，银行XX……）"]
[null,null,"相关部门信用最低级别\n（比如：2022年：海关XX，市场监管XX，环保XX，银行XX……；2023年：海关XX，市场监管XX，环保XX，银行XX……）"]
["税务内部信息","经常性\n指标信息","一级指标","二级指标","三级指标","扣分\n（判级）标准"]
[null,null,"01.税费申报信息","0101.按照规定申报\n纳税缴费","010101.未按规定期限办理纳税缴费申报（按月计算）","5分"]
[{"$nulls":4},"010102.未按规定期限代扣代缴（按月计算）","5分"]
[{"$nulls":4},"010103.未按规定期限填报财务报表（按次计算）","3分"]
[{"$nulls":4},"010104.非正常原因评价年度内增值税连续3个月或累计6个月应纳税额为0的","不予评A"]
[{"$nulls":4},"010105.自经营主体向税务机关办理纳税申报之日起不足3年的","不予评A"]
[{"$nulls":4},"010106.故意隐瞒真实情况、提供虚假承诺办理有关事项的（按次计算）","11分"]
[{"$nulls":4},"010107.企业法定代表人、合伙企业自然人合伙人、个人独资企业投资者或企业财务负责人未依法办理个人所得税综合所得汇算清缴的","5分"]
[null,null,null,"0103.出口退（免）税申报与审核","010301.在出口退税业务办理过程中，被税务机关函调后发现存在不予退税情形的","1分"]
[null,null,null,"0104.税收优惠资格\n资料真实申报","010401.提供虚假材料，骗取税收优惠的","直接判D"]
["税务内部信息","经常性\n指标信息","01.税费申报信息","0105.未按规定报送\n相关涉税涉费资料","010501.未按规定时限报送财务会计制度或财务处理办法；\n010502.使用计算机记账，未在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案的；\n010503.未按规定报送年度关联业务往来报告表的；\n010504.未按规定提供其他涉税涉费资料的\n（以上按次计算）","3分"]
[{"$nulls":4},"010505.未在规定时限内向主管税务机关报告开立（变更）账号的","5分"]
[{"$nulls":4},"010506.提供虚假涉税涉费资料，不如实反映或拒绝提供涉税涉费资料的","11分"]
[null,null,"02.税费款缴纳信息","0201.欠缴税费款次数","020101.未按规定期限缴纳已申报或批准延期申报的应缴纳税费款（按月计算）","5分"]
[null,null,null,"0202.欠缴税款金额","020201.至评定期末，经营主体未按规定期限缴纳已申报或批准延期申报的应纳税款、滞纳金在5万元以下的","5分"]
[{"$nulls":4},"020202.至评定期末，经营主体未按规定期限缴纳已申报或批准延期申报的应纳税款、滞纳金在5万元（含）以上100万以下的","11分"]
[{"$nulls":4},"020203.至评定期末，经营主体未按规定期限缴纳已申报或批准延期申报的应纳税款、滞纳金在100万元（含）以上的","22分"]
[null,null,null,"0203.未按规定履行\n代扣代缴义务","020301.已代扣代收税费款，未按规定解缴的（按月计算）","11分"]
[{"$nulls":4},"020302.未履行扣缴义务，应扣未扣，应收不收税费款（按次计算）","5分"]
[null,null,null,"0204.核定征收","020401.日常管理中因存在税收违法行为被税务机关依职权核定计算税款的(按次计算)","11分"]
[null,null,"03.发票与税控器具信息","0301.发票开具、取得、保管、缴销、报告","030101.应当开具而未开具发票；\n030102.使用电子器具开具发票，未按照规定保存、报送开具发票数据的\n（以上按次计算）","5分"]
[{"$nulls":4},"030103.未按规定开具发票；\n030104.纸质发票未加盖发票专用章；\n030105.未按规定保管纸质发票并造成发票损毁、遗失的；\n030106.未按照规定缴销发票；\n030107.未按规定向税务机关报告发票使用情况的；\n030108.违规跨境或跨使用区域携带、邮寄、运输或者存放纸质空白发票\n（以上按次计算）","3分"]
[{"$nulls":4},"030109.擅自损毁发票的（按次计算）","11分"]
["税务内部信息","经常性\n指标信息","03.发票与税控器具信息","0301.发票开具、取得、保管、缴销、报告","030110.虚开增值税专用发票或非善意接收虚开增值税专用发票的；\n030111.非法代开发票的；\n030112.私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的；\n030113.转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品的；\n030114.知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输的；\n030115.违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款的","直接判D"]
[{"$nulls":4},"030116.虚开增值税专用发票以外的其他发票或非善意接收虚开其他发票的","11分"]
[null,null,null,"0302.税控器具安装、\n使用、保管","030201.未按规定申请办理增值税税控系统变更发行的","3分"]
[{"$nulls":4},"030202.未按照规定安装、使用税控装置或者损毁或者擅自改动税控装置的","11分"]
[{"$nulls":4},"030203.未按规定保管税控专用设备造成遗失的（按次计算）","1分"]
[null,null,"04.登记与账簿信息","0401.登记信息","040101.未按规定期限办理税务登记或扣缴税款登记或变更税务登记的；\n040102.未按规定报告或反馈跨区域涉税事项的\n（以上按次计算）","3分"," "]
[{"$nulls":4},"040103.认定为非正常户的；\n040104.由非正常户直接责任人员在认定为非正常户之后注册登记、负责经营的","直接判D"]
[{"$nulls":4},"040105.由D级经营主体的直接责任人员被评价为D级之后注册登记、负责经营的","直接判D"]
[{"$nulls":4},"040106.未在规定时限内办理增值税一般纳税人资格登记的","5分"]
[{"$nulls":4},"040107.未按规定报告居民企业所得税汇总纳税总分机构信息的（按次计算）","1分"]
[{"$nulls":4},"040108.汇总纳税企业未按规定提供相关资料，造成其分支机构视同独立纳税人计算并独立缴纳企业所得税的","1分"]
[{"$nulls":4},"040109.认定为走逃（失联）户的；\n040110.由走逃（失联）户直接责任人员在认定为走逃（失联）户之后注册登记、负责经营的","直接判D"]
[null,null,null,"0402.账簿与凭证","040201.未按照规定设置、保管账簿或者保管记账凭证和有关资料的；\n040202.账目混乱、残缺不全难以查账或原始凭证不合法、不真实的","11分"]
[{"$nulls":4},"040203.不能按照国家统一的会计制度规定设置账簿，并根据合法、有效凭证核算，向税务机关提供准确税务资料的","不予评A"]
["税务内部信息","非经常性\n指标信息","05.纳税评估、税务审计、反避税调查信息","0501.纳税评估信息","050101.补税金额不满1万元且占当年应纳税额不满1%，已足额补缴税款、利息、滞纳金和罚款的","1分"]
[{"$nulls":4},"050102.补税金额不满1万元且占当年应纳税额1%以上，已足额补缴税款、利息、滞纳金和罚款的","1分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"050103.补税金额1万元以上且占当年应纳税额不满1%，已足额补缴税款、利息、滞纳金和罚款的","3分"]
[{"$nulls":4},"050104.补税金额1万元以上且占当年应纳税额1%以上，已足额补缴税款、利息、滞纳金和罚款的","3分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"050105.无补税，行为罚2000元或以下且已缴纳（按次计算）","1分"]
[{"$nulls":4},"050106.无补税，行为罚2000元以上且已缴纳（按次计算）","3分"]
[{"$nulls":4},"050107.在规定期限内未足额补缴税款、利息、滞纳金和罚款的","直接判D"]
[{"$nulls":4},"050108.拒绝、阻挠税务机关依法进行纳税评估的","11分"]
[null,null,"05.纳税评估、税务审计、反避税调查信息","0502.大企业税务\n审计信息","050201同050101","1分"]
[{"$nulls":4},"050202同050102","1分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"050203同050103","3分"]
[{"$nulls":4},"050204同050104","3分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"050205同050105","1分"]
[{"$nulls":4},"050206同050106","3分"]
[{"$nulls":4},"050207同050107","直接判D"]
[{"$nulls":4},"050208.拒绝、阻挠税务机关依法进行大企业税务审计的","11分"]
[null,null,null,"0503.反避税调查信息","050301.拒绝、阻挠税务机关依法进行反避税调查或拒绝提供反避税调查资料的","11分"]
[null,null,"06.税务稽查信息","0601.涉嫌犯罪","060101.存在逃避追缴欠税、骗取出口退税、骗取留抵退税等税收违法行为的；\n060102.骗取国家出口退税款，被停止出口退（免）税资格未到期的；\n060103.以暴力、威胁方法拒不缴纳税款或者拒绝、阻挠税务机关依法实施税务稽查执法行为的；\n060104.存在逃避缴纳税款、虚开发票等违法行为被移送公安机关或者被公安机关直接立案查处的","直接判D"]
["税务内部信息","非经常性\n指标信息","06.税务稽查信息","0602.涉税违法被\n行政处罚","060201.偷税（逃避缴纳税款）金额10万元以上且占当年各税种应纳税总额10%以上的","直接判D"]
[null,null,null,"0603.发现少缴税款行为,作出补缴税款处理","060301同050101","1分"]
[{"$nulls":4},"060302同050102","1分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"060303同050103","3分"]
[{"$nulls":4},"060304同050104","3分+(评价期应补税款/评价期应纳税款)×10"]
[{"$nulls":4},"060305同050105","1分"]
[{"$nulls":4},"060306同050106","3分"]
[{"$nulls":4},"060307同050107","直接判D"]
[null,null,null,"0604.拒绝、阻挠\n税务机关执法","060401.拒绝、阻止或阻挠税务执法人员依法依规开展检查的","11分"]
[null,null,null,"0605.重大税收违法失信","060501.确定为重大税收违法失信主体的","直接判D"]
["外部信息","外部参考\n信息","相关部门评定的社会信用记录","相关部门信用最高级别（比如：2024年：海关XX，市场监管XX，环保XX，银行XX……）",null,"仅记录 不扣分"]
[null,null,null,"相关部门信用最低级别（比如：2024年：海关XX，市场监管XX，环保XX，银行XX……）"]
[null,"外部评价\n信息","银行","银行账户设置数大于经营主体向税务机关提供数",null,"11分"]
[null,null,"市场监管","已经在市场监管部门完成股权转让变更登记或其他涉税变更登记的经营主体至评价年度结束时未向税务机关报告相关信息",null,"11分"]
[null,null,"房管、土地管理部门","欠税5万元以上经营主体处置其不动产或大额资产之前未向税务机关报告",null,"11分"]
[null,null,"海关","进口货物报关数小于增值税进项申请抵扣数",null,"11分"]
[null,null,"相关部门","歪曲解读税收政策、帮助他人实施税收违法行为或存在其他扰乱税收秩序行为，被税务等相关部门处理处罚的（按次计算）",null,"11分"]
[null,null,"……","……",null,"……"]